[read complete report – pdf] 

Audit Objective 

Determine whether Tonawanda City School District (District) officials used a competitive process to procure goods and services. 

Key Findings 

The Board of Education (Board) and District officials did not always use a competitive process to procure goods and services. As a result, they did not comply with District policies or New York State General Municipal Law (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: 

• Procured 167 interactive panels for $684,132 without obtaining competitive bids as required by GML Section 103 and the District’s procurement policy and procedures. 
• Did not obtain quotes or request proposals in accordance with District policies for 23 purchases totaling $102,378.

Key Recommendations 

• Ensure purchases comply with the District’s procurement policy and GML Section 103. 
• Annually review and update the procurement policy and procedures and educate employees on their requirements. 

District officials generally agreed with recommendations and indicated that they have initiated or plan to initiate corrective action.